A New Tax System (Luxury Car Tax) Act 1999

Part 2 - Luxury car tax  

Division 7 - Taxable importations of luxury cars  

7-10   Taxable importations of luxury cars  


You make a taxable importation of a luxury car if:

(a) the * luxury car is * imported ; and

(b) you * enter the car for home consumption .


There is no registration requirement for taxable importations, and the importer need not be carrying on an enterprise.

The * importation of the car includes any * car parts , accessories or attachments that you import at the same time as the car and that could reasonably be expected to be fitted to the car.

However, you do not make a taxable importation of a luxury car if:

(a) you * quote for the * importation of the * car ; or

(b) luxury car tax has already become payable in respect of the car; or

(ba) you are *registered at the time of the importation, and the car:

(i) is covered by item 7 in Schedule 4 to the *Customs Tariff; and

(ii) is imported by the library, museum, gallery or institution to which it is consigned; and

(iii) is imported for the sole purpose of public display; or

(c) the car is covered by item 10, 11, 15, 18, 21 or 24 in Schedule 4 to the Customs Tariff; or

(d) the importation of the car is a *non-taxable re-importation.


To avoid doubt, a reference to a car that is covered by an item in Schedule 4 to the Customs Tariff includes a reference to a car to which that item would apply apart from the operation of subsection 18(1) of the Customs Tariff Act 1995 .


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